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4. At the end of its first year of operations, December 31,2025 , Kingbird Inc. reported the following information. What should be the balance in accounts receivable at December 31 , 2025 , before subtracting the allowance for doubtful accounts? 5. The following accounts were taken from Oriole Inc.'s trial balance at December 31,2025. If doubtful accounts are 3% of accounts receivable, determine the bad debt expense to be reported for 2025 . Bad debt expense, as adjusted \$